| Announcement of the State Taxation Administration and the Ministry of Transport on Issues Concerning the Exemption of Vehicle Acquisition Tax on Buses and Trolleybuses Purchased by Urban Public Transport Enterprises | | 国家税务总局、交通运输部关于城市公交企业购置公共汽电车辆免征车辆购置税有关事项的公告 |
| (Announcement No. 22 [2019] of the State Taxation Administration and the Ministry of Transport) | | （国家税务总局、交通运输部公告2019年第22号） |
| In accordance with the relevant provisions of the Vehicle Acquisition Tax Law of the People's Republic of China, the Announcement of the Ministry of Finance and the State Taxation Administration on the Relevant Specific Vehicle Acquisition Tax Policies (Announcement No. 71 [2019] of the Ministry of Finance and the State Taxation Administration), the relevant matters concerning the exemption of vehicle acquisition tax on buses and trolleybuses purchased by urban public transport enterprises are hereby announced as follows: | | 根据《中华人民共和国车辆购置税法》《财政部 税务总局关于车辆购置税有关具体政策的公告》（财政部 税务总局公告2019年第71号）的相关规定，现就城市公交企业购置的公共汽电车辆免征车辆购置税有关事项公告如下： |
| I. The offices of the State Taxation Administration of in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning (hereinafter referred to as the “provincial tax authorities”) and the local transportation departments shall cooperate with each other to effectively conduct the exemption of vehicle acquisition tax on buses and trolleybuses purchased by urban public transport enterprises. | | 一、国家税务总局各省、自治区、直辖市和计划单列市税务局（以下简称“省税务局”）与本地区交通运输主管部门应当相互配合，共同做好城市公交企业购置公共汽电车辆免征车辆购置税工作。 |
| II. The Directory of Urban Public Transport Administrative Departments and Urban Public Transport Enterprises (hereinafter referred to as the “Directory”, see Annex 1) shall serve as the basis for tax authorities to determine whether the declaration enterprise is an urban public transport enterprise, and the transport departments (commissions) of all provinces, autonomous regions, and municipalities directly under the Central Government (hereinafter referred to as “provincial transport departments”) shall be responsible for making arrangements for the preparation of the Directories for their own regions. | | 二、《城市公共交通管理部门与城市公交企业名录》（以下简称《名录》，见附件1）是税务机关确定申报企业是否为城市公交企业的依据，各省、自治区、直辖市交通运输厅（委）（以下简称省交通厅）负责组织编制本地区《名录》。 |
| III. The transport departments under the people's governments at or above the county level shall determine urban public transport enterprises and submit the information of the directory level by level. Provincial transport departments shall regularly collect and publicize information about the addition, exit and change of urban public transport enterprises of the regions, and submit the updated Directory by email to provincial tax authorities in a timely manner. The time and method for submitting the Directory shall be agreed upon by provincial tax authorities and provincial transport departments. | | 三、各县级以上（含县级）人民政府交通运输主管部门认定城市公交企业并逐级报送《名录》信息。省交通厅定期汇总、公示本地区城市公交企业新增、退出、变更等信息，并及时将调整后的《名录》函送省税务局。《名录》的函送时间和方式由省税务局和省交通厅共同商定。 |
| Provincial taxation authorities shall, in a timely manner, issue the Directory to the tax authorities at all levels. | | 省税务局应当及时将《名录》下发至所属各级税务机关。 |
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